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FAQ – Frequently Asked Questions | Economic Operator Registration & Information (EORI)

8. Economic Operator Registration & Information (EORI)

Frequently asked questions on the Entry Summary Declaration (ENS)

  1. Basic principles
  2. Different scenarios
  3. Alternative 3rd party ENS filing
  4. Diversion
  5. Amendments to ENS
  6. Do not load (DNL) messages
  7. Import Control System
  8. Economic Operator Registration & Information (EORI)
  9. Miscellaneous ENS matters

Frequently asked questions on the lodgement of Exit Summary Declarations (EXS) (Article 182 b CC)

  1. Basic principles
  2. Lodging of EXS: Different scenarios
  3. Amendments to ENS
  4. Release messages
  5. Shipsupply

 

Frequently asked questions on the Entry Summary Declaration (ENS)
8. Economic Operator Registration & Information (EORI)

 

Q8.1 - We are a foreign owned and established ocean carrier. Can we obtain an EORI number and, if so, where? Do we need to have a VAT number to obtain an EORI number?Top

The EORI Regulation prescribes that for an economic operator not established in the Community, it “shall be registered by the customs authority or the designated authority of the Member State where [the economic operator] first performs one of the following: (a) he lodges in the Community a summary or customs declaration….; (b) he lodges in the

Community an exit or ENS; (c) he operates a temporary storage facility…; (d) he applies for [simplified customs procedures]; (e) he applies for [AEO status]”.

So, if the parent company will be filing all the ENS for cargo transported on ships arriving in the EU, the parent company would need to get an EORI number from that Member State where the parent company expects to file its first ENS. The individual EU Member States shall promulgate national rules for where to apply to for an EORI number which may be either the national customs authority and/or another designated national authority.

VAT numbers would only need to be included in the EORI Registration for third country operators where such a VAT number has been assigned by Member State.

Q8.2 - Our company will be using a central computer and data centre located outside the Community to file our ENS. Does this data centre also need to obtain an EORI number?Top

No. The central computer and data centre would not need to register for an EORI number as it is merely an extension (“a secretary”) of the filer (the ocean carrier).

Q8.3 - As the foreign based parent company, do we have to obtain an EORI number or can we instead file our ENS through one or more of our local agents established in the Community?Top

It depends how the company wishes to organise itself.

If the parent company wants to arrange that all its ENS filings are done by it, using its global corporate name, the parent company would need to obtain its own EORI number. The parent company then becomes “the declarant” and as such it will receive the MRNs for its own ENS filings and any Do Not Load messages.

The ENS filings may instead be done by local agents. Where the agent is merely acting in the name of and behalf of the parent carrier, and is not incorporated as a separate legal entity, the parent company’s EORI number should be used as “the declarant”. Where the agent is acting in its own name but on behalf of the parent company, and is incorporated as a separate legal entity, the agent would as “the declarant” need to have his own EORI number; the parent company will be identified as “the carrier” in the ENS with its own EORI number. In either case, MRNs for the ENS filings and any DNL messages would be communicated both to the agent (as a “representative” or “the declarant”) and to the parent company (as “the declarant” or “the carrier”).

This distinction may be of importance in cases where a 3rd party – with its knowledge and consent – files the ENS instead of the ocean carrier:

  • If the ocean carrier wants the MRNs for the 3rd party filings and any associated DNL messages to be communicated directly to the parent company (e.g. its global computer and data centre), then the parent company’s EORI number should be provided to the 3rd party for inclusion in its ENS filing in the “carrier” data field in the ENS.
  • If the ocean carrier instead wants the MRNs and any associated DNL messages to be communicated to the agent that issued the ocean carrier bill of lading in its own name but on behalf of the parent company, then the agent’s EORI number should be provided to the 3rd party for inclusion in its ENS filing in the “carrier” data field.

Q8.4 - We are a foreign owned and established ocean carrier with a European head office. Should the parent company or the European head office obtain an EORI number?Top

Again, this depends how the company wishes to organise itself. As discussed above, the parent company can choose to do all ENS filings itself and would thus need to obtain an EORI number. The ENS filings could instead be done by the European head office (if this office is a person in accordance with Art. 4 (1) CC) that then would need to obtain its own EORI number.

The decision on which approach to follow may to a large degree depend on who within the company structure should receive the MRNs and act on any DNL messages, including where a 3rd party – with its knowledge and consent – files the ENS instead of the ocean carrier:

  • If the MRNs and any DNL messages should always go to the parent company (e.g. its global computer and data centre), then the parent company may wish to file all the ocean carrier’s own ENS and have its EORI provided to any 3rd party ENS filers for inclusion in their ENS filings.
  • If instead the European head office should receive the MRNs and any DNL messages, then it may wish to file all the ocean carrier’s own ENS and have its EORI provided to any 3rd party ENS filers for inclusion in their ENS filings.

Q8.5 - Our company already has a so-called Trader Identification Number (TIN). Do we need to apply for an EORI number to replace the TIN number in our customs filings?Top

The changes for existing economic operators will be limited when the Economic Operator Registration and Identification (EORI) Regulation takes effect as of 1 July 2009. Today, economic operators must – in order to do customs business – have a TIN number. So must any of their agents that are separate legal entities and do customs business. The economic operator and, if applicable, its agents may continue to use their TINs after 1 July 2009. However, the structure of this number must include the country code of the Member State that assigned the TIN number. Moreover, since few Member States may introduce specific rules implementing the EORI system, they should inform you which identification number you should use as your EORI number.

Q8.6 - How will we as an ocean carrier know the EORI number of each customer? Will there be an official list published?Top

The EORI Regulation includes a provision empowering the Commission to publish the names and addresses of economic operators together with their EORI numbers of those economic operators that have given their written consent, so the list – when published – may not be complete. It will be also possible to check the validity of any EORI number with the same service, although in this case the name and address will not be displayed.

However, the EORI numbers of consignors and consignees are only to be provided in the ENS “where available” to the declarant. Consequently, an ENS filing would not be rejected if it does not include those EORI numbers.

 
Security Amendment to the Customs Code

Security Amendment to the Customs Code

The security amendment to the Customs Code aims to ensure an equal level of protection through customs controls for all goods brought into or out of the EU. This section contains all the legislation, procedures and information relevant to the amendment.

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